Practice Aids

Practice Aids

In 2010, the ASB issued Statement on Quality Control Standards (SQCS) No. 8, A Firm's System of Quality Control (Redrafted). This SQCS supersedes SQCS No. 7, which is referenced below. It was issued November 2010 and is effective as of January 1, 2012. Early application is permitted.

Enhancing Audit Quality Practice Aid
As part of the EAQ initiative, the Institute is pleased to provide an e-version of the Practice Aid Establishing and Maintaining a System of Quality Control for a CPA Firm's Accounting and Auditing Practice, at no charge.